3M Sanding Sponges are designed for sanding wood, paint, metal, plastic or drywall. This sponge features conventional 3M abrasives and is made with durable, flexible foam. The block shape makes it easy to hold and sands flat, contoured, or irregular surfaces. Sanding is an integral step in preparing a surface to receive a coating. For the best sanding results, sand with the grain of the surface and work through a sequence of grits, from coarse to very fine, skipping no more than one grit between each sanding step.
3M 91004, Drywall Sanding Sponge CP-042-4PK, Single Angle, 4-7/8 in x 2-7/8 in x 1 in, Fine, 7100111452, 4/pack
$5.94
Factory Stock, 7-10 Day Leadtime, Priced Per Pack
3M Detail Area/Angled Drywall Sanding Sponge is ideal for sanding drywall and plaster during spot repair. When finished, simply rinse and reuse. Available in fine grade.

3M 20928, PSA Cloth Disc 348D, P180 X-weight, 1 in x NH, Die 100N, 7000118917
3M 05048, Cloth Belt 384F, 80+ XF-weight, 1 in x 12 in, Fabri-lok, Full-flex, 7100141432, 200 per case
Dynabrade 92150 1/2" W x 18" L 80 Grit Ceramic DynaCut Scalloped Edge Belt, 50/pack
Dynabrade 90875 2" Dia. Super Fine NWN DynaBrite Locking-Type Disc, 25/pack
3M™ 72122, Portable Compressed Air Filter and Regulator Panel 256-02-01, 100 cfm, 8 outlets, with Carbon Monoxide Monitor, 7000052147, 1 EA/Case
3M 15041, Scotch Electrical Shielding Tape 24, 1 in x 15 ft (25 mm x 4,6 m), 7000031348
Dynabrade 59339 Vacuum Cuff, 1", w/Groove 
